Number of the records: 1  

Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic

  1. NázovDebt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
    Aut.údajeMichal Ištok, Mária Kanderová
    Autor Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
    Spoluautori Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
    Zdroj.dok. Technological and Economic Development of Economy. Vol. 25, no. 6 (2019), pp. 1293-1308. - Vilnius : Vilnius Gediminas Technical Univesity, 2019
    Kľúč.slová financie - finance   dlhy - debts   zisk - zisky - profit   dane - taxes   vlastnícke vzťahy - property relations   slovenské podniky - Slovak companies  
    Form.deskr.články - journal articles
    Jazyk dok.angličtina
    KrajinaLitva
    URLLink na plný text
    Kategória publikačnej činnosti ADM
    Číslo archívnej kópie46807
    Kategória ohlasu HUSSAIN, Sarfraz - HASSAN, Asan Ali Bin Golam - RAFIQ, Muhammad - ABDULLAH, Muhammad - QUDDUS, Abdul. Impact of investment decisions and interest rate on firm’s financial performance of fuel and energy sector of Pakistan. In International journal of advanced science and technology. ISSN 2005-4238, 2020, vol. 29, no. 4, pp. 1391-1410.
    JEČMINEK, Jakub - MORAVEC, Lukáš - KUKALOVÁ, Gabriela. Impact of aggressive tax planning on collection of income tax on legal entities. In Politická ekonomie. ISSN 0032-3233, 2020, vol. 68, no. 1, pp. 3-17.
    VRŽINA, Stefan. Tracking tax haven ownership in Serbia. In Proceedings of the 6th international scientific conference on contemporary issues in economics, business and management (EBM 2020), Kragujevac, 14th-15th December 2020 [CD-ROM]. Kragujevac : Faculty of Economics in Kragujevac, 2020. ISBN 978-86-6091-116-4, pp. [313-321].
    JEDLICKA, Vit. The use of international tax planning in subsidiaries from the financial and ict sectors in the Czech Republic. In E + M Ekonomie a magement. ISSN 1212-3609, 2021, vol. 24, no. 1, pp. 182-196.
    NERUDOVÁ, Danuše - SOLILOVÁ, Veronika - FORMANOVÁ, Lucie - LITZMAN, Marek. Proposal for progressive taxation of corporate entities in the Czech Republic and its evaluation. In Politická ekonomie. ISSN 0032-3233, 2021, vol. 69, no. 2, pp. 145-169.
    GAJDOŠIKOVÁ, Dominika - LAZAROIU, George - VALAŠKOVÁ, Katarína. How particular firm-specific features influence corporate debt level : a case study of Slovak enterprises. In Axioms. ISSN 2075-1680, 2023, vol. 12, no. 2, pp. 1-18.
    DUMITER, Florin Cornel. The correlation between double taxation conventions, tax compliance, and tax evasion : empirical evidence from OECD countries. In Technological and economic development of economy. ISSN 2029-4913, 2023, vol. 29, no. 3, pp. 902-948.
    JEDLICKA, Vit. International tax planning and ownership structure in the Czech republic. In Amfiteatru economic. ISSN 1582-9146, 2023, vol. 25, no. 64, pp. 867-884.
    SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer, 2021. ISBN 978-3-030-74961-3, pp. 9-43.
    VALÁŠKOVÁ, Katarína - GAJDOŠÍKOVÁ, Dominika - LAZAROIU, George. Has the COVID-19 pandemic affected the corporate financial performance? A case study of Slovak enterprises. In Equilibrium-quarterly journal of economics and economic policy. ISSN 1689-765X , 2023, vol. 18, no. 4, pp. 1133-1178.
    JEDLICKA, Vit. Taxation as a factor in investment attractiveness in the Visegrad countries. In Post-communist economies. ISSN 1463-1377, 2023, vol. 35, no. 4, pp. 368-383.
    TEPPEROVÁ, Jana - PAVEL, Jan - DOBRANSCHI, Marian - SOLILOVÁ, Veronika - NERUDOVÁ, Danuše. Methodological approaches to the measurement of profit shifting and tax base erosion. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 45-92.
    OUDAH, Zahraa Ali Al Ridha - ALI, Jabir Hussein - AHMED, Ahmed Ali. Use of earnings quality measures to evaluate performance of Iraqi banks in terms of industry 5.0 : using the hierarchical analysis process. In Lecture notes in networks and systems : 3rd international multi-disciplinary conference : integrated sciences and technologies, IMDC-IST 2024, Basrah, 10th-11th January 2023. Berlin : Springer science and business media Deutschland, 2023. ISBN 978-303151715-0, pp. 142-153.
    VÍTEK, Leoš - SOLILOVÁ, Veronika. Tax policy in relation to fair corporate taxation. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 157-217.
    DOBRANSCHI, Marian - SOLILOVÁ, Veronika - LITZMAN, Marek - NERUDOVÁ, Danuše. Economic analysis from the micro-perspective. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 115-156.
    SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 9-43.
    HANANTO, Hari. Pengaruh karakteristik multi nasionalitas dan thin capitalization terhadap effective tax rate. In Akuntansi dan Teknologi Informasi [online]. 2021, vol. 14, no. 2, pp. 100-114 [cit. 2024-06-28]. ISSN 2614-8749. Dostupné na: https://doi.org/10.24123/jati.v13i2
    PANAZAN, O. - GHEORGHE, C. - CALEFARIU, G. Is Eastern Europe a choice for relocation? An empirical analysis by applying AHP method. In Lecture notes in management and industrial engineering management : innovation and entrepreneurship in challenging global times. Cham : Springer, 2024. ISBN 978-3-031-47164-3, pp. 555-568.
    SALEM, Salem Mohammad - QUITAIT, Zaid Rebhi Hammad. The effect of corporate income tax on financial performance : evidence from Palestine. In Journal of economic, administrative and legal sciences [online]. 2023, vol. 7, no. 10, pp. 100-110 [cit. 2024-06-28]. ISSN 2522-3372. Dostupné na: https://doi.org/10.26389/AJSRP.Q100123
    Katal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Báza dátxpca - PUBLIKAČNÁ ČINNOSŤ
    OdkazyPERIODIKÁ-Súborný záznam periodika
    unrecognised

    unrecognised

    NázovComputer-assisted choice of discrete spacers for anionic isotachophoresis separations
    Súbež.n.Výber diskrétnych spacerov pre anionické izotachoforetické separácie pomocou počítačového prgamu
    Aut.údajeJozef Marák, Iveta Nagyová, Dušan Kaniansky
    Autor Marák Jozef
    Spoluautori Nagyová Iveta 1960- UMBFP08 - Katedra chémie
    Ďalší autori Kaniansky Dušan (Autor)
    Zdroj.dok. Journal of chromatography A. Vol. 1018, no. 2 (2003), pp. 233-249. - Amsterdam : Elsevier B.V., 2003
    Kľúč.slová izotachoforéza  
Number of the records: 1  

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